LEWIS v. SANDLER

No. 73-2185.

498 F.2d 395 (1974)

Michael Earl LEWIS, Appellee, v. A. W. SANDLER, Revenue Officer, and the United States of America, Appellants.

United States Court of Appeals, Fourth Circuit.

Decided June 6, 1974.


Attorney(s) appearing for the Case

Gary R. Allen, Atty., Tax Div., U. S. Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., and Meyer Rothwacks and Leonard J. Henzke, Jr., Attys., Tax Div.; Keith S. Snyder, U. S. Atty., W. D. N. C., and David B. Sentelle, Asst. U. S. Atty., on brief), for appellants.

George S. Daly, Jr., Charlotte, N. C., on brief, for appellee.

Before BRYAN, Senior Circuit Judge, and BUTZNER and WIDENER, Circuit Judges.


BUTZNER, Circuit Judge:

This is an interlocutory appeal from a district court order denying the defendants' motion to dismiss for lack of jurisdiction. Michael Earl Lewis, purporting also to represent a class, seeks relief from jeopardy assessments and income tax levies imposed on alleged dealers in illicit drugs. We conclude that this action is barred by the anti-injunction provision in the Internal Revenue Code, the tax...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases